us-cbp-cross-rulings-hq-087111•HQ 087111: Laminated sliver knit fabric
HQ 087111: Laminated sliver knit fabric
us-cbp-cross-rulings-hq-087111HQ 087111: Laminated sliver knit fabricGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 087111
June 22, 1990
CLA-2 CO:R:C:G 087111 CB
CATEGORY: Classification
TARIFF NO.: 5705.00.2030
Mr. Eric O. Harpman
Glenoit Mills, Inc.
111 West 40th Street
New York, New York 10018
RE: Laminated sliver knit fabric
Dear Mr. Harpman:
This is in reply to your letters of March 21, 1990 and April
5, 1990, in which you requested a classification ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for certain laminated sliver knit fabric from Israel.
FACTS:
Two samples were submitted with your request. One sample is
a white knitted sliver pile fabric with a non-slip rubber
backing. The second sample is a printed scatter rug made from
this material.
You stated that the raw polyester fiber will be shipped to
Israel where it will be knitted into a sliver pile fabric and a
heavy rubber based non-slip back coating will be added. The
goods are then shipped back to the United States in rolls 62
inches wide and 30 yards long. You have also stated that after
importation into the United States the fabric will be printed and
cut into various shaped rugs. You have also requested that we
address the question of the availability of drawback on the
subject goods.
ISSUE:
Whether the subject merchandise is classifiable in Chapter
57, HTSUSA? And, whether the subject goods are eligible for
drawback?
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LAW AND ANALYSIS:
Classification
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is made in
accordance with the General Rules of Interpretation (GRI's) 1
through 6. The systematic detail of the HTSUSA is such that
virtually all goods are classified by application of GRI 1, that
is, according to the terms of the headings of the tariff schedule
and any relevant section or chapter notes. In the event that the
goods cannot be classified solely on the basis of GRI 1, and if
the headings and legal notes do not otherwise require, the
remaining GRI's may be applied, taken in order.
Chapter 57, HTSUSA, provides for carpets and other textile
floor coverings. The Explanatory Notes to Chapter 57, HTSUSA,
provide that:
[t]his Chapter covers carpets and other textile floor
coverings in which textile materials serve as the
exposed surface of the article when in use. It
includes articles having the characteristics of textile
floor coverings (e.g., thickness, stiffness and
strength)....
The above products are classified in this Chapter
whether made up (i.e., made directly to size, hemmed,
lined, fringed, assembled, etc.),...in the length for
cutting and making up.
They may also be impregnated (e.g., with latex) or
backed with woven or nonwoven fabrics or with cellular
rubber or plastics.
The Explanatory Notes constitute the official interpretation of
the tariff schedule at the international level. The subject
merchandise falls squarely within the criteria set forth in the
Explanatory Notes to Chapter 57, HTSUSA. It possesses the
required thickness, stiffness and strength. The merchandise is
imported in the length for cutting and is backed with a non-
slip rubber. Therefore, it is classifiable in subheading
5705.00.2030, HTSUSA, as an other made up article.
Drawback
Part 191, Customs Regulations (19 CFR Part 191), implements
the requirements of 19 U.S.C. 1313. In general, 19 U.S.C. 1313
provides, that "[u]pon the exportation of articles manufactured
or produced in the United States with the use of imported
merchandise, the full amount of duties paid upon the merchandise
-3-
so used shall be refunded as drawback...." Drawback issues do
not fall within the scope of the District Rulings Program.
Therefore, we are unable to address your drawback question. I am
enclosing a pamphlet which explains drawback and sets forth the
proper procedure to follow to apply for drawback.
HOLDING:
The subject laminated sliver knit fabric is classifiable in
subheading 5705.00.2030, HTSUSA, which provides for other carpets
and other textile floor coverings, whether or not made up, other,
of man-made fibers. The textile category is 665. Articles which
meet the definition of "products of Israel" (see General Note
3(c)(vi)(B), HTSUSA) are subject to reduced rates of duty under
the United States-Israel Free Trade Implementation Act of 1985.
If the subject merchandise constitutes a product of Israel the
applicable rate of duty is 2 percent ad valorem; otherwise, the
general rate of duty is 6.5 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division
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